| ( | 18 | − | 2 | x | ) | ( | 9 | − | 3 | x | ) | = | 96 |
| Left side of the equation = | 18 | ( | 9 | − | 3 | x | ) | − | 2 | x | ( | 9 | − | 3 | x | ) |
| = | 18 | × | 9 | − | 18 | × | 3 | x | − | 2 | x | ( | 9 | − | 3 | x | ) |
| = | 162 | − | 54 | x | − | 2 | x | ( | 9 | − | 3 | x | ) |
| = | 162 | − | 54 | x | − | 2 | x | × | 9 | + | 2 | x | × | 3 | x |
| = | 162 | − | 54 | x | − | 18 | x | + | 6 | x | x |
| = | 162 | − | 72 | x | + | 6 | x | x |
| 162 | − | 72 | x | + | 6 | x | x | = | 96 |